| Schedule of Related Party Balances and Transactions |
| | | Note | | March 31,
2026 | | | March 31,
2025 | | | Due from related parties: | | | | | | | | | | | | Mr. Hui Zhang | | (a) | | $ | 5,268 | | | $ | 552 | | | Shenzhen Botan Technology Co., Ltd. | | (b) | | | 251,006 | | | | 68,962 | | | | | | | | 256,274 | | | | 69,514 | | | Less: allowance for expected credit loss | | | | | — | | | | — | | | Total | | | | $ | 256,274 | | | $ | 69,514 | | | | | | | | | | | | | | | Due from shareholders: | | | | | | | | | | | | Mr. Yue Zhu | | (c) | | $ | 1,369,876 | | | $ | 400,406 | | | Patton Holding Group Limited | | (d) | | | 1,425 | | | | 1,189 | | | Lianhe Holdings Group Limited | | (d) | | | 1,605 | | | | 1,369 | | | Lianyue Holding Group Limited | | (d) | | | 1,605 | | | | 1,369 | | | Hezhong Holding Limited | | (d) | | | 3,630 | | | | 1,853 | | | Pengxu Holdings Limited | | (d) | | | 1,425 | | | | 1,189 | | | Centralpower Digital Technology CO., LTD | | (d) | | | 3,495 | | | | 1,853 | | | Centraltec Intelligence Technology Co., LTD | | (d) | | | 1,920 | | | | 1,369 | | | Lianyu Holding Group Limited | | (d) | | | 3,315 | | | | 1,853 | | | Lianhe Digits Technology Holding CO., LTD | | (d) | | | 2,760 | | | | 900 | | | Alhambra Capital Limited | | (d) | | | 560 | | | | — | | | Less: allowance for expected credit loss | | | | | — | | | | — | | | Total | | | | $ | 1,391,616 | | | $ | 413,350 | | | | | | | | | | | | | | | Due to related parties: | | | | | | | | | | | | Mr. Hui Zhang | | (a) | | $ | 8,954 | | | $ | 8,511 | | | Mr. Chuanbo Zhu | | (e) | | | 174 | | | | 166 | | | Shenzhen Yuebo Automobile Maintenance Service Co., Ltd. | | (i) | | | 14,207 | | | | — | | | Lianhe Technology Co. Ltd. | | (f) | | | — | | | | 11,251 | | | Total | | | | $ | 23,335 | | | $ | 19,928 | | | | | | | | | | | | | | | Due to shareholders: | | | | | | | | | | | | Mr. Dengyao Jia | | (g) | | $ | 148,383 | | | $ | 535,824 | | | Lianhe Digits Technology Holding CO., LTD | | (d) | | | 8,730 | | | | — | | | Hainan Lianhe Enterprise Management Group Co., Ltd. | | (h) | | | 7,858 | | | | 92,252 | | | Total | | | | $ | 164,971 | | | $ | 628,076 | | In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties: | | | Note | | March 31,
2026 | | | March 31,
2025 | | | March 31,
2024 | | | Revenue from a related party | | | | | | | | | | | | | | | | Shenzhen Botan Technology Co., Ltd. | | (b) | | $ | — | | | $ | — | | | $ | 566,002 | | | | | | | | | | | | | | | | | | | Director’s remuneration | | | | | | | | | | | | | | | | Mr. Yue Zhu | | (c) | | $ | 33,794 | | | $ | 33,258 | | | $ | 43,532 | | | (a) | Mr. Hui Zhang is the legal representative of Taiyuan branch of Shenzhen Sowell. | | (b) | Shenzhen Botan Technology Co., Ltd. is wholly owned by Mr. Chuanbo Zhu, the chief executive officer of Shenzhen Sowell Digital. | | (c) | Mr. Yue Zhu is CEO director and a shareholder of the Company. | | (d) | These companies are the shareholders of the Company. | | (e) | Mr. Chuanbo Zhu is chief executive officer of Shenzhen Sowell Digital. | | (f) | Lianhe Technology Co., Ltd. is controlled by Mr. Dengyao Jia, a shareholder of the Company. | | (g) | Mr. Dengyao Jia, a shareholder and former executive director of the Company. | | (h) | Hainan Lianhe Enterprise Management Group Co., Ltd. is a shareholder of the Company. | | | | | | | (i) | Shenzhen Yuebo Automobile Maintenance Service Co., Ltd. is a subsidiary controlled by Shenzhen Botan Technology Co., Ltd. |
|